Top Frontier Investment Holdings (PHS:TFHI) Inventory Turnover: 1.73 (As of Mar. 2026)

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PHS:TFHI Top Frontier Investment Holdings Inc PHS:TFHI
73 GF Score
Price ₱53.05
GF Value ₱65.60
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Top Frontier Investment Holdings Inventory Turnover?

Top Frontier Investment Holdings PHS:TFHI 73 Inventory Turnover is 1.73 as of Mar. 2026. GuruFocus rates PHS:TFHI with a GF Score™ of 73/100 and a GF Value™ of ₱65.60 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Inventory Turnover measures how fast the company turns over its inventory within a year. It is calculated as Cost of Goods Sold divided by Total Inventories. Top Frontier Investment Holdings's Cost of Goods Sold for the three months ended in Mar. 2026 was ₱343,520 Mil. Top Frontier Investment Holdings's Average Total Inventories for the quarter that ended in Mar. 2026 was ₱198,939 Mil. Top Frontier Investment Holdings's Inventory Turnover for the quarter that ended in Mar. 2026 was 1.73.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Top Frontier Investment Holdings's Days Inventory for the three months ended in Mar. 2026 was 52.84.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Top Frontier Investment Holdings's Inventory-to-Revenue for the quarter that ended in Mar. 2026 was 0.46.


Top Frontier Investment Holdings  (PHS:TFHI) Inventory Turnover Explanation

Inventory Turnover measures how fast the company turns over its inventory within a year. A higher Inventory Turnover means the company has light inventory. Therefore the company spends less money on storage, write downs, and obsolete inventory. If the inventory is too light, it may affect sales because the company may not have enough to meet demand.

1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Top Frontier Investment Holdings's Days Inventory for the three months ended in Mar. 2026 is calculated as:

Days Inventory =Average Total Inventories (Q: Mar. 2026 )/Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=198939/343520*365 / 4
=52.84

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Top Frontier Investment Holdings's Inventory to Revenue for the quarter that ended in Mar. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories (Q: Mar. 2026 ) / Revenue (Q: Mar. 2026 )
=198939 / 428506
=0.46

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Usually retailers pile up their inventories at holiday seasons to meet the stronger demand. Therefore, the inventory of a particular quarter of a year should not be used to calculate Inventory Turnover. An average inventory is a better indication.


Top Frontier Investment Holdings Inventory Turnover Related Terms


Top Frontier Investment Holdings Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Top Frontier Investment Holdings's Inventory Turnover can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Top Frontier Investment Holdings Inventory Turnover Chart

Top Frontier Investment Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Inventory Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.00 7.79 6.73 7.57 7.28

Top Frontier Investment Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Inventory Turnover Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.63 1.74 1.84 2.03 1.73
PHS:TFHI
73GF Score
Top Frontier Investment Holdings Inc PHS:TFHI
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Frontier Investment Holdings Inventory Turnover Calculation

Top Frontier Investment Holdings's Inventory Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Inventory Turnover (A: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (A: Dec. 2025 ) / ((Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count )
=1202313 / ((181611 + 148909) / 2 )
=1202313 / 165260
=7.28

Top Frontier Investment Holdings's Inventory Turnover for the quarter that ended in Mar. 2026 is calculated as

Inventory Turnover (Q: Mar. 2026 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (Q: Mar. 2026 ) / ((Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count )
=343520 / ((148909 + 248969) / 2 )
=343520 / 198939
=1.73

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Inventory Turnover →
What does a Inventory Turnover of 1.73 mean?
Top Frontier Investment Holdings (PHS:TFHI) has a Inventory Turnover of 1.73 as of Mar. 2026. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Top Frontier Investment Holdings and its competitors.
Is Top Frontier Investment Holdings' Inventory Turnover too high?
Top Frontier Investment Holdings' current Inventory Turnover is 1.73. Overall, Top Frontier Investment Holdings has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Top Frontier Investment Holdings' Inventory Turnover compare to HON and MMM?
Top Frontier Investment Holdings' Inventory Turnover of 1.73 can be compared against companies in the Conglomerates industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Inventory Turnover for a Conglomerates company?
A good Inventory Turnover depends on the Conglomerates industry context. However, Inventory Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Inventory Turnover mean?
A high Inventory Turnover can signal that a stock is expensive relative to its fundamentals. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Top Frontier Investment Holdings and its competitors. Top Frontier Investment Holdings's current Inventory Turnover is 1.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top Frontier Investment Holdings stock overvalued right now?
Based on GuruFocus' analysis, Top Frontier Investment Holdings (PHS:TFHI) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱65.60, compared to a current price of ₱53.05 — trading 19.1% below its estimated fair value. The current Inventory Turnover is 1.73. Top Frontier Investment Holdings' overall GF Score™ is 73/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Inventory Turnover calculated?
Inventory Turnover is calculated from a company's financial statements. For Top Frontier Investment Holdings (PHS:TFHI), the current Inventory Turnover is 1.73 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Top Frontier Investment Holdings (PHS:TFHI) Overvalued in 2026?

Based on GuruFocus' analysis, Top Frontier Investment Holdings stock appears to be undervalued. The current stock price of ₱53.05 is trading 19.1% below its estimated GF Value™ of ₱65.60. GuruFocus considers Top Frontier Investment Holdings to be Modestly Undervalued.

Key valuation signals for PHS:TFHI:

  • Inventory Turnover: 1.73
  • GF Value™: ₱65.60 vs. price of ₱53.05 (19.1% below fair value)
  • GF Score™: 73/100 with 4 warning signs

No single metric tells the full story. See the PHS:TFHI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Top Frontier Investment Holdings Business Description

Address No. 399 Sen. Gil J. Puyat Avenue, 5th Floor, ENZO Building, Makati City, PHL, 1200
Top Frontier Investment Holdings Inc is an investment holding company engaged in the processing and marketing of branded refrigerated processed meats and canned meat products. The Company operates through segments including food and beverage, packaging, energy, fuel and oil, infrastructure, cement, real estate, mining, and others. It derives a key revenue from the energy segment, which focuses on the sale, retail, and distribution of power through various supply and service agreements to generators, distribution utilities, including Manila Electric Company (Meralco), electric cooperatives, industrial customers, and the National Grid Corporation of the Philippines (NGCP), as well as through the Philippine Wholesale Electricity Spot Market (WESM).
73GF Score

Get the complete analysis for PHS:TFHI

Inventory Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₱53.05
Price
₱65.60
GF Value